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The reciprocal method of departmental cost allocation is preferred over the step method because it takes into account all the reciprocal flows between:
Connective Tissue
Tissue that supports, binds together, and protects organs. It consists of various cell types and extracellular matrix and includes bone, blood, and fat.
Muscles
Muscles are fibrous tissues that produce force and motion to move the body or parts of it and are crucial for all forms of bodily movement.
Myofibril
Basic rod-like unit of a muscle cell that is responsible for muscle contraction.
Myofilaments
The filaments of myofibrils, constructed from proteins, primarily actin and myosin, which are essential for muscle contraction.
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